BAE STUDIO LIMITED

BAE STUDIO LIMITED
Contents Page
For the Period 14 January 2025 to 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 16184112 BAE STUDIO LIMITED
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	35,917
		35,917
Current assets
Debtors		18,895
Cash at bank and in hand		156,401
		175,296
Creditors: amount falling due within one year		(52,671)
Net current assets		122,625

Total assets less current liabilities		158,542
Creditors: amount falling due after more than one year		(35,287)
Provisions for liabilities		(8,979)
Net assets		114,276

Capital and reserves
Called up share capital	4	100
Profit and loss account		114,176
Shareholders' funds		114,276

For the period ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 October 2026 and were signed by:

-------------------------------
Apeksha Mainali Acharya
Director

1

BAE STUDIO LIMITED
Notes to the Abridged Financial Statements
For the Period 14 January 2025 to 31 January 2026

General Information

BAE STUDIO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 16184112, registration address 5a Fairfield Street, Liverpool, United Kingdom, L7 0JY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 (A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

30% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 14 January 2025	-	-
Additions	51,310	51,310
Disposals	-	-
At 31 January 2026	51,310	51,310
Depreciation
At 14 January 2025	-	-
Charge for period	15,393	15,393
On disposals	-	-
At 31 January 2026	15,393	15,393
Net book values
Closing balance as at 31 January 2026	35,917	35,917
Opening balance as at 14 January 2025	-	-

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £
100 Class A shares of £1.00 each	100
	100

2